基于演化博弈论的高校内控成效分析与策略优化

Effectiveness analysis and strategy optimization of the internal control in colleges and universities based on the evolutionary game theory

高校在内部控制实施过程中往往因缺乏切合实际的内控策略而无法获得理想的短期和长期效果。为优化高校内部控制,以科研项目课题组的规范操作为内控目标开展研究,针对长期的演化收敛特性与短期的演化成效问题,综合考虑内控管理力度对工作效率的影响以及舞弊收益、惩罚收益与内控力度三者之间的耦合关系,基于演化博弈论建立内控模型,分别从静态和动态两方面对内控策略进行深入分析,推导出静态内控下的稳定均衡点以及动态内控下的最速调控方法,并证明了最速调控方法的全域收敛性。根据理论分析结果,内控建设应平衡“务虚”与“务实”的关系,并结合内控建设不同阶段的成本、时效等侧重因素选择相应内控策略。

In the process of implementing internal control,colleges and universities are often unable to obtain ideal short-term and long-term results due to the lack of practical internal control strategies.Taking the standardized operation of the research group as the object of internal control research,and considering the impact of internal control management on work efficiency and the coupling relationship of fraud income,punishment income and internal control strength,the internal control model is established based on the evolutionary game theory.The internal control strategy is analyzed in depth from the static and dynamic aspects,respectively,aiming at the long-term evolutionary convergence characteristics and short-term evolutionary effectivenes.The stable equilibrium point under static internal control and the fastest regulation method under dynamic internal control are derived,and the global convergence of the fastest regulation method is verified.According to the theoretical analysis,it is suggested that the relationship between“retreating”and“pragmatism”should be balanced in the construction of internal control,and the corresponding internal control strategies should be selected according to the cost,timeliness and other key factors in the different construction stages of internal control.